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Cattaraugus County Bank

Little Valley, NY · Cert 12959 · C C Bcorp Inc.

State charter, non-member · FDIC · 7 branches

Q2 2026

Board Package

Performance Trends and Peer Comparison

Part 1Performance Trends, own institution only2
Part 2Peer Comparison, banks under $1B in assets operating in a single state3

Basis

Quarter: Q2 2026, the quarter ended June 30, 2026, on both parts.

Income statement: year to date as filed, annualized, on both parts.

Balance sheet: as filed at quarter end.

Peer group

Banks under $1B in assets operating in a single state (n=743 to 746). Each measure ranks only the institutions that reported it, so n varies by measure.

Peer groups below the disclosure floor are suppressed.

Peer standing

Capital

59

Q2 2024Q2 2026peer median (50)

Asset Quality

10

Q2 2024Q2 2026peer median (50)

Profitability

38

Q2 2024Q2 2026peer median (50)

Liquidity

56

Q2 2024Q2 2026peer median

Efficiency

27

Q2 2024Q2 2026peer median (50)

Growth

No peer data yet

Capital, Asset Quality, Profitability, Efficiency: higher is always a stronger peer standing (▲ better, ▼ worse). Liquidity, Growth: the score reflects closeness to the peer median -- 100 is sitting exactly at the median, falling the same way whether the bank runs above or below it.

Source: FFIEC Call Report (031/041/051), as filed. Dollar figures derived from reported amounts in thousands. Ratios computed by CallReports.ai using published regulatory formulas.

CallReports · callreports.ai · Board PackageGenerated 2026-10-11

Cattaraugus County Bank

Little Valley, NY · Cert 12959 · C C Bcorp Inc.

State charter, non-member · FDIC · 7 branches

Q2 2026

$384.7MAssets
$217.2MLoans
$338.2MDeposits
$38.8MEquity
Loan mix
84%RE $185.6M14%C&I $31.0M1%Consumer $3.1MQ2 2025Q2 2026
Deposit mix
71%Interest-bearing $241.1M29%Noninterest $97.1MQ2 2025Q2 2026

NIM

5.08%Q2 ’244.99%Q2 ’254.96%Q2 ’26+8%+1%

Non-interest income vs. expense

3.08%Q2 ’243.36%Q2 ’253.30%Q2 ’26+9%0%

Market Position · Buffalo-Cheektowaga, NY · 2026 SOD (annual) · 0.1% share · #17 of 20 inst. · $0.1B of $67.0B

12.5% Cattaraugus
3.5% Chautauqua
0.1% Erie

Executive Summary

  • Earnings: ROA of 0.71%, up 8 bps year over year; NIM at 3.95%.
  • Asset quality: problem loans at 1.73% of loans (+14 bps YoY), with net charge-offs at 0.73%.
  • Capital: tier 1 leverage ratio of 11.26%, down 4 bps from a year ago.
  • Funding: loans stand at 64.23% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

0.71%+8 bps YoY

Net Interest Margin (YTD, annualized)

3.95%+5 bps YoY

Efficiency Ratio (YTD, annualized)

74.20%-126 bps YoY

Tier 1 Leverage Ratio

11.26%-4 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.62%0.47%0.73%0.73%0.71%+8 bps
Return on Equity6.45%4.78%7.40%7.27%7.01%+56 bps
Net Interest Margin3.90%3.76%3.89%3.84%3.95%+5 bps
Efficiency Ratio75.46%74.04%72.67%75.90%74.20%-126 bps
Non-Interest Burden2.81%2.64%2.68%2.81%2.80%-1 bps
Growth
Asset Growth (YoY)-0.78%-1.11%5.65%5.76%5.34%+612 bps
Loan Growth (YoY)-2.68%-2.31%-1.17%-2.50%-4.25%-157 bps
Deposit Growth (YoY)-0.39%1.71%5.49%5.22%5.60%+600 bps
Asset Quality
Nonperforming Loans / Loans1.59%1.76%1.31%0.96%1.73%+14 bps
Net Charge-Offs / Loans0.01%0.08%-0.13%1.44%0.73%+71 bps
Allowance / Loans0.62%1.00%1.01%0.76%0.94%+32 bps
Allowance Coverage of NPLs0.4x0.6x0.8x0.8x0.5x+0.2x
Capital
Tier 1 Leverage Ratio11.30%10.99%11.15%11.07%11.26%-4 bps
Total Risk-Based Capital15.17%15.44%15.94%16.04%16.43%+126 bps
Equity / Assets9.84%10.02%10.15%9.99%10.07%+24 bps
Liquidity & Funding
Loans / Deposits70.84%70.26%68.71%66.30%64.23%-661 bps
Liquid Assets / Assets11.68%11.58%11.60%10.97%13.91%+222 bps
CRE / Total Capitaln/a301%287%277%n/an/a

Source: FFIEC Call Report (031/041/051), as filed. Dollar figures derived from reported amounts in thousands. Ratios computed by CallReports.ai using published regulatory formulas. Income-statement figures are year-to-date as filed, annualized (the UBPR convention). Each quarter includes the ones before it.

CallReports · callreports.ai· Performance TrendsGenerated 2026-10-11

Cattaraugus County Bank

Little Valley, NY · Cert 12959 · Peer group: banks under $1B in assets operating in a single state (n=743-746) · C C Bcorp Inc.

State charter, non-member · FDIC · 7 branches

Q2 2026

$384.7MAssets
$217.2MLoans
$338.2MDeposits
$38.8MEquity

Executive Summary

  • Strongest standing: tier 1 capital ratio outperforms 66% of banks under $1B in assets operating in a single state (rank 256 of 746).
  • Widest gap: net charge-offs / loans trails 96% of banks under $1B in assets operating in a single state (rank 715 of 743).
  • Overall: at or above the peer median on 3 of 9 directional measures.

Return on Assets

0.70%

Rank 570 of 746

Net Interest Margin

3.95%

Rank 271 of 746

Efficiency Ratio

74.20%

Rank 542 of 746

Equity / Assets

10.07%

Rank 416 of 746

Non-interest income vs. expense

$1.9M$12.4MINCOMEEXPENSE
Unfavorable gap of $10.5M · efficiency ratio beats 27% of banks under $1B in assets operating in a single state
Bank 74.20%Peer median 64.6%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets0.70%0.72%1.06%1.45%Beats 24%570 / 746
Return on Equity6.91%6.74%10.51%13.63%Beats 27%547 / 746
Net Interest Margin3.95%3.17%3.68%4.16%Beats 64%271 / 746
Efficiency Ratio74.20%55.74%64.58%75.47%Beats 27%542 / 746
Asset Quality
Nonperforming Loans / Loans1.73%0.09%0.42%1.07%Beats 15%636 / 743
Net Charge-Offs / Loans0.37%0.00%0.01%0.05%Beats 4%715 / 743
Capital
Tier 1 Capital Ratio15.47%11.55%13.75%17.60%Beats 66%256 / 746
Total Risk-Based Capital Ratio16.43%11.71%14.33%18.43%Beats 66%252 / 746
Equity / Assets10.07%8.90%10.51%13.06%Beats 44%416 / 746
Liquidity & Funding
Loans / Deposits64.23%61.31%78.27%90.78%28th pctl537 / 746
Loans / Assets56.46%53.60%66.97%76.08%30th pctl521 / 746
Brokered Deposits / Depositsn/aNot reported for this institution